In view of the efforts of the Off-Plan Sale and Leasing Committee to develop and improve its services and governance of the relationship before the developers of off-plan sales projects, and since the real estate developer’s agreement with the Chartered Accountant’s Office is one of the requirements for off-plan licensing based on the licensing rules issued by Resolution No. (1-220) dated 9-3 -1439 AH. A draft chartered accountant agreement has been prepared, regulating the relationship and obligations between the chartered accountant’s office and the real estate developer, including the obligations of Article (11) of the work rules for organizing the escrow account, issued by a decision of the Off-Plan Sale and Leasing Committee No. (1-220) dated 9-3-1439 AH And amended by Resolution No. (397/1) dated 03/18/1442 AH.